Perform a horizontal analysis on the balance sheet for 2024 and 2025 66 2. A company's net receivables are the total amount of money its customers owe minus what the company estimates will likely never be paid.To calculate net accounts receivable, you need: total accounts receivable, allowance for doubtful accounts, and sales returns and allowances. These financial statements present the City and its component units, entities for which the City is financially accountable. Blended component units are.